Reviewer
Made Aristia Prayudi, Accounting Department, Universitas Pendidikan Ganesha, Indonesia
I Gusti Ayu Purnamawati, Accounting Programme of Diplomma III
Universitas Pendidikan Ganesha, Indonesia
Dovi Septiari, Universitas Negeri Padang, Indonesia
Retno Wulandari, Universitas Kanjuruhan Malang, Indonesia
Ni luh Putu Dian Rosalina Handayani Narsa, Accounting Department
Airlangga University, Indonesia
Desak Nyoman Werastuti, Diploma III Accounting Department
Universitas Pendidikan Ganesha, Indonesia
Diota Prameswari Vijaya, Accounting Department, Universitas Pendidikan Ganesha, Indonesia
Ibnu Abni Lahaya, Accounting Departement, Economics and Business Faculty, Mulawarman University, Indonesia
Arif Widyatama, Accounting Departement, Institut of Economy Panca Bhakti Palu, Indonesia
Maria Yanida, STIE YBPK Palangka Raya, Indonesia